ABDUL GANI HAJI HABIB AND OTHERS vs COMMISSIONER OF INCOME-TAX, — 1971 PTD 460

Citation: 1971 PTD 460

Court: Calcutta High Court

Year: 1970

Decision Date: 1970-12-31

Parties: ABDUL GANI HAJI HABIB AND OTHERS vs COMMISSIONER OF INCOME-TAX, JUDGMENT

Headnotes

Case cited as 1971 PTD 460

Judgment Text

Court Name: Calcutta High Court Judge(s): B. N. Banerjee, K. L. Roy Title:ABDUL GANI HAJI HABIB AND OTHERS vs COMMISSIONER OF INCOME-TAX, JUDGMENT Reported As: 1971 PTD 460 Result: reference made Judgment JUDGMENT BANERJEE, J.-This reference, under section 66(1) of the Indian Income-tax Act, 1922, has been made in circumstances hereinafter related. Haji Habib Haji Pirmohammad, now deceased, represented by his legal representatives, Abdul Gani Haji Habib and others, used to be assessed as an individual. It was stated before us that the said assessee was a Pakistani national and by two notifications published in the India Gazette, dated December 11, 1965, the estate of the deceased assessee vested in the Custodian of Enemy Property for India. The first of the notifications reads: No. 12/137,65-E. Pty.-In exercise of the powers conferred by sub-rule (1) of rule 133-V of the Defence of India Rules, 1962, the Central Government is pleased to order that all property in India, movable and immovable, belonging to, or held by, or managed on behalf of, Messrs Haji Habib Pirmohammed, 25, Amratolla Street, Calcutta-1, shall vest in the Custodian of Enemy Property for India." The other notification is couched in the following language: "No. 12/39/65-E. Pty.--In exercise of the powers conferred by sub-rule (1) of rule 133-V of the Defence of India Rules, 1962, the Central Government is pleased to order that all property in India, movable and immovable, belonging to, or held by, or…

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